The deadline for joining the tax debt renegotiation program with the Federal Revenue Service ends this Monday (1st), which allows debts to be paid without fines, avoiding tax actions.
Interested parties must fill out a form to join the so-called “incentivized self-regularization program” on the e-CAC Portal.
- Who can join?
- What debts are covered?
- How to join the program?
- What is the value of the installments?
Debts with the Federal Revenue Service can be settled with 100% discount on interest and fines
People or companies that have tax debts with the Federal Revenue Service. The deadline for membership was from January 5, 2024 to April 1, 2024.
The debt can be paid with a reduction of up to 100% in fines and interest. It is necessary to pay at least 50% of the debt as a down payment, the remainder can be paid in up to 48 installments.
What debts are covered?
The program includes all taxes administered by the IRS, including tax credits for tax assessment notices, assessment notices and decision-making orders that do not recognize, in whole or in part, the compensation declaration.
Taxes that have not been constituted by November 30, 2023 may be included in the regularization, even if there is already an open inspection process. Taxes incurred in the period between November 30, 2023 and April 1, 2024 can also be included.
However, the program does not cover debts determined under the scope of Simples Nacional –simplified collection, collection and inspection regime for micro and small companies.
Furthermore, the reduction in fines and interest will not be computed in the calculation basis for Corporate Income Tax (IRPJ), Social Contribution on Net Profit (CSLL), PIS/Pasep and Cofins.
To join, you must formalize a request by opening a process on the e-CAC Portal, in the “Legislation and Process” tab, through “Web Requests”. Acceptance of the request implies confession of the debt on the part of the person requesting it. Access here.
Approval of the application is subject to payment of the initial debt amount, indicated at the time of opening the application.
What is the value of the installments?
The interested party must pay at least 50% of the consolidated debt in cash, as a down payment. Then, you can pay the remainder in up to 48 installments, just enter the desired number of installments.
However, each installment must have a minimum value of:
- R$200 for individuals;
- R$500 for companies.
Each installment will have interest calculated at the Selic rate, accrued per month, calculated from the month following the date of debt consolidation until the month before payment – that is, interest increases progressively according to the number of installments.
The installment amount will also be increased by 1% in relation to the month in which the payment is made.
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